H.R. 8495 — Financial Services and General Government Appropriations Act, 2027

This section authorizes the Internal Revenue Service to transfer up to 5% of any funds made available to it under this Act or any other law to other IRS appropriations, subject to advance approval by the House and Senate Committees on Appropriations.

This section requires the Internal Revenue Service (IRS) to maintain an employee training program that includes taxpayers' rights, dealing courteously with taxpayers, cross-cultural relations, ethics, and the impartial application of tax law.

This section makes funds appropriated to the Internal Revenue Service (IRS) available for improved facilities and increased staffing to provide sufficient and effective 1-800 helpline service for taxpayers. It directs the IRS Commissioner to prioritize improvements to the helpline and allocate necessary resources to enhance response times to taxpayer communications, particularly for victims of tax-related crimes.

This section requires the Internal Revenue Service (IRS) to (1) issue a confirmation notice for any address change relating to an employer making employment tax payments, sent to both the former and new addresses; and (2) direct an officer or employee to give special consideration to an offer-in-compromise from a taxpayer victimized by fraud from a third-party payroll tax preparer.

This section prohibits the Internal Revenue Service from using funds appropriated by this Act to target U.S. citizens for exercising any right guaranteed under the First Amendment.

This section prohibits the obligation or expenditure of funds appropriated by this Act to the Internal Revenue Service (IRS) for conferences that do not adhere to procedures, verification processes, documentation requirements, and policies issued by the IRS Chief Financial Officer, Human Capital Office, and Agency-Wide Shared Services pursuant to recommendations in the Treasury Inspector General for Tax Administration's May 31, 2013, report entitled “Review of the August 2010 Small Business/Self-Employed Division's Conference in Anaheim, California” (ref. 2013–10–037).

This section prohibits the obligation or expenditure of funds appropriated in this Act to the IRS (1) for payments to employees under a bonus, award, or recognition program, or (2) under any hiring or personnel selection process with respect to rehiring a former employee, unless such program or process takes into account the conduct and federal tax compliance of such employee or former employee.

This section prohibits the use of funds appropriated by this Act in contravention of IRC § 6103 (i.e., confidentiality and disclosure of tax returns and return information).

This section authorizes the Secretary of the Treasury to use funds provided in this Act to exercise direct hire authority—bypassing public notice and veterans' preference requirements—for appointing qualified applicants directly to competitive service positions tasked with processing backlogged tax returns and return information.

This section authorizes funds appropriated to the Internal Revenue Service to provide passenger carrier transportation and protection between the Commissioner of Internal Revenue’s residence and place of employment, notwithstanding restrictions under 31 U.S.C. 1344.

This section prohibits the use of funds appropriated by this or any other Act to develop or provide taxpayers a free, public electronic return-filing service option without prior approval of the House and Senate Committees on Appropriations, House Ways and Means Committee, and Senate Finance Committee.

This section makes appropriations to the Department of the Treasury provided in this Act available for (1) uniforms or allowances therefor, as authorized by 5 U.S.C. 5901 (including maintenance, repairs, and cleaning); (2) insurance for official motor vehicles operated in foreign countries; (3) motor vehicle purchases without regard to general purchase price limitations for vehicles purchased and used overseas in the current fiscal year; (4) contracts with the Department of State for health and medical services to employees and dependents serving in foreign countries; and (5) services authorized by 5 U.S.C. 3109.

This section authorizes transfers of up to 2% of appropriations made available under the headings “Departmental Offices—Salaries and Expenses,” “Office of Inspector General,” “Financial Crimes Enforcement Network,” “Bureau of the Fiscal Service,” and “Alcohol and Tobacco Tax and Trade Bureau” between such appropriations, subject to advance approval by the House and Senate Committees on Appropriations, provided no transfer increases or decreases any such appropriation by more than 2%.

This section authorizes the transfer of up to 2% of any appropriation made available in this Act to the Internal Revenue Service (IRS) to the appropriation of the Treasury Inspector General for Tax Administration (TIGTA), subject to advance approval by the House and Senate Committees on Appropriations. No such transfer may increase or decrease any appropriation by more than 2%.

This section authorizes the Secretary of the Treasury to transfer funds from the Bureau of the Fiscal Service—Salaries and Expenses account to the Debt Collection Fund as necessary to cover debt collection costs, with such amounts to be reimbursed from debt collections received in the Debt Collection Fund.

This section prohibits the United States Mint from using appropriated or otherwise available funds to construct or operate any museum without explicit approval from the House and Senate Committees on Appropriations, the House Committee on Financial Services, and the Senate Committee on Banking, Housing, and Urban Affairs.

This section prohibits the Department of the Treasury, the Bureau of Engraving and Printing, and the United States Mint from using any appropriated or otherwise available funds to consolidate any or all of their functions without explicit approval from the House Committee on Financial Services, the Senate Committee on Banking, Housing, and Urban Affairs, and the House and Senate Committees on Appropriations.

This section deems funds appropriated or made available by transfer in this Act for the Department of the Treasury’s intelligence or intelligence-related activities as specifically authorized by Congress under section 504 of the National Security Act of 1947 for fiscal year 2027, until enactment of the Intelligence Authorization Act for Fiscal Year 2027.

This section directs the Secretary of the Treasury to submit a Capital Investment Plan to the House and Senate Committees on Appropriations no later than 30 days after the President's annual budget submission. The plan must include capital investment spending from all Department of the Treasury accounts—including but not limited to the Department-wide Systems and Capital Investment Programs account, Treasury Franchise Fund account, and Treasury Forfeiture Fund account—and expenditures from previous fiscal years for each capital investment project that has not been fully completed.

This section prohibits the Department of the Treasury, including the IRS, from using FY2027 funds (1) to issue, revise, or finalize any regulation, revenue ruling, or other guidance on the standard for determining whether an organization is operated exclusively for social welfare under IRC §501(c)(4) (i.e., tax-exempt social welfare organizations, which historically have included entities engaged primarily in promoting social welfare with limited political activity), including the proposed regulations at 78 Fed. Reg. 71535 (Nov. 29, 2013); and (2) reinstates the standard and definitions in effect on January 1, 2010, for all such organizations created before, on, or after enactment.

This section directs the Secretary of the Treasury to submit to the House and Senate Committees on Appropriations, within 45 days after the date of enactment, an itemized report on total funds charged to each office by the Franchise Fund (i.e., Treasury's reimbursable program providing common administrative services such as IT support and printing). The report must include, for each service provided to each office, the amount charged, a detailed description of the services, a detailed explanation of how each charge is calculated, and a description of the role customers have in governing the Franchise Fund.

This section requires the Office of Financial Research (OFR) to submit quarterly reports, not later than 60 days after the end of each quarter, to the House and Senate Committees on Appropriations, the House Committee on Financial Services, and the Senate Committee on Banking, Housing, and Urban Affairs. The reports must include (1) obligations incurred during the previous quarter by object class, office, and activity; (2) estimated obligations for the remainder of the fiscal year by object class, office, and activity; (3) the number of full-time equivalents within each office during the previous quarter; (4) the estimated number of full-time equivalents within each office for the remainder of the fiscal year; and (5) actions taken to achieve the goals, objectives, and performance measures of each office. At the request of any specified committee, OFR must make officials available to testify on the reports.

This section authorizes the transfer of up to 5% of any appropriation made available in this Act for the Department of the Treasury to the department's information technology system modernization working capital fund (IT WCF)—authorized under section 1077(b)(1) of the National Defense Authorization Act for Fiscal Year 2018 (P.L. 115-91) for IT modernization purposes specified in section 1077(b)(3)—subject to prior approval by the House and Senate Appropriations Committees. Amounts transferred to the IT WCF remain available for obligation through September 30, 2029.

This section makes amounts available under section 601(f)(3) of the Social Security Act—for the Coronavirus Relief Fund—for necessary expenses of the Department of the Treasury Office of Inspector General with respect to (1) that fund, (2) subtitle A of title V of division N of the Consolidated Appropriations Act, 2021 (Homeowner Assistance Fund), and (3) section 3201 of the American Rescue Plan Act of 2021 (Emergency Rental Assistance program), in addition to amounts otherwise available for such purposes.

This section directs the Secretary of the Treasury to submit to the House and Senate Committees on Appropriations, not later than 20 days after enactment and not later than 20 days after the end of each month thereafter, a report on the Treasury Forfeiture Fund (TFF). The report must address the impact of the Strategic Bitcoin Reserve and U.S. Digital Asset Stockpile on the TFF, as well as all third-party contractors responsible for custody of TFF assets.

This section prohibits the Financial Crimes Enforcement Network (FinCEN) from using funds appropriated by this Act until the Secretary of the Treasury finalizes the interim final rule titled “Beneficial Ownership Information Reporting Requirement Revision and Deadline Extension” (90 Fed. Reg. 13688, Mar. 26, 2025), which revises reporting deadlines under the Corporate Transparency Act beneficial ownership rules. The section also directs the Secretary to report to the House and Senate Appropriations Committees, House Financial Services Committee, and Senate Banking Committee within 90 days of enactment on the status and use of beneficial ownership information submitted by domestic entities after January 1, 2024.

This section prohibits (1) the Federal Insurance Office from using funds appropriated by this Act to implement, administer, or enforce 31 U.S.C. § 313(e)(6) (concerning monitoring of climate risk incorporation by insurers), and (2) the Office of Financial Research from using such funds to implement, administer, or enforce 12 U.S.C. § 5343(f) (concerning financial research on risks to U.S. financial stability, including from climate change).

This section prohibits the use of funds appropriated by this Act to implement amendments published on May 29, 2024, to sections 515.340, 515.570, 515.582, and 515.584 of title 31, Code of Federal Regulations (i.e., provisions of the Cuban Assets Control Regulations administered by the Department of the Treasury's Office of Foreign Assets Control). (Thus, the amendments—which generally eased certain Cuba sanctions restrictions on aircraft, vessels, travel transactions, banking services, and ships—cannot be carried out with such funds.)

This section prohibits the use of funds appropriated by this Act to approve, license, facilitate, or otherwise authorize travel-related or other transactions incident to non-educational exchanges with Cuba described in 31 CFR §515.565(b). (Thus, the Office of Foreign Assets Control cannot use such funds to support the general license authorizing certain non-commercial, non-academic educational exchanges, such as amateur performances, clinics, or workshops.)

This section directs the Secretary of the Treasury and the Secretary of Homeland Security to submit a joint report to the House and Senate Committees on Appropriations not later than 90 days after enactment of this Act regarding travel authorized under sections 515.565(b), 515.560(a)(1), 515.560(c)(4)(i), and 515.561 of title 31, Code of Federal Regulations (i.e., specific provisions of the Cuban Assets Control Regulations authorizing certain travel-related transactions to, from, and within Cuba).

This section prohibits the Department of the Treasury from using funds provided by this Act to advise or participate in the study, design, build, or development of a United States Central Bank Digital Currency (CBDC) or to participate in any decision to discontinue the circulation or use of paper currency as legal tender.

This section prohibits the Secretary of the Treasury from using funds provided by this Act to authorize transactions by U.S. financial institutions in connection with the importation from or exportation to a state sponsor of terrorism of any goods, services, or technology, other than agricultural commodities, food, medicine, medical devices, or humanitarian assistance.

This section prohibits the use of funds appropriated by this Act to implement or enforce the final rule titled “Coronavirus State and Local Fiscal Recovery Funds” (88 Fed. Reg. 80584, Nov. 20, 2023)—issued by the Department of the Treasury to specify eligible uses of approximately $350 billion provided under the American Rescue Plan Act—or any substantially similar rule.

This section directs the Bureau of Engraving and Printing to submit a report to the House and Senate Committees on Appropriations within 60 days of enactment providing an update on these discussions and steps being taken to promote workforce stability, safety, and mission readiness.

This section authorizes the Director of the Office of Management and Budget (or presidential designee), with advance approval of the House and Senate Appropriations Committees, to transfer up to 10 percent of any appropriation under the headings “The White House,” “Executive Residence at the White House,” “White House Repair and Restoration,” “Council of Economic Advisers,” “National Security Council and Homeland Security Council,” “Office of Administration,” “Special Assistance to the President,” and “Official Residence of the Vice President” to any other such appropriation, to be merged and available for the same time and purposes. Transfers are limited such that (1) no appropriation may increase by more than 50 percent and (2) no funds may be transferred from “Special Assistance to the President” or “Official Residence of the Vice President” without Vice Presidential approval.

This section requires the Director of the Office of Management and Budget to accompany any Executive order or Presidential memorandum issued or revoked during FY2027 with a written statement detailing its budgetary impact, including costs, benefits, and revenues. The statement must include (1) a narrative summary of the budgetary impact on the federal government; (2) impacts on mandatory and discretionary obligations and outlays by federal agency for each year of the five-fiscal-year period beginning in FY2027; and (3) impacts on federal revenues over the same period. For orders issued due to a national emergency, the statement may be issued within 15 days; the requirement applies to Presidential memoranda only if they have an estimated regulatory cost exceeding $100 million.

This section requires the Director of the Office of Management and Budget to issue, not later than 30 days after enactment, a memorandum to all federal departments, agencies, and corporations directing compliance with title VII of this Act.

This section authorizes transfers of up to 5% of appropriations made available for the Judiciary for the current fiscal year between such appropriations, limits increases to any such appropriation—except “Courts of Appeals, District Courts, and Other Judicial Services, Defender Services” and “Courts of Appeals, District Courts, and Other Judicial Services, Fees of Jurors and Commissioners”—to 10% by any such transfers, treats any such transfer as a reprogramming of funds under sections 604 and 608 of this Act, and makes transfers unavailable for obligation or expenditure until compliance with section 608 procedures.

This section authorizes up to $11,000 from the salaries and expenses appropriation for Courts of Appeals, District Courts, and Other Judicial Services to be used for official reception and representation expenses of the Judicial Conference of the United States (i.e., the federal judiciary's principal policymaking body), notwithstanding any other provision of law. The Director of the Administrative Office of the United States Courts, in their capacity as Secretary of the Judicial Conference, administers the funds.

This section establishes a pilot program directing the United States Marshals Service to provide security services at designated federal courthouses—services normally provided by the Department of Homeland Security's Federal Protective Service under 40 U.S.C. 1315 (except those specified in 40 U.S.C. 1315(b)(2)(E))—with designations made by the Marshals Service Director in consultation with the Administrative Office of the United States Courts Director. The Administrative Office reimburses the Marshals Service for these building-specific services rather than the Department of Homeland Security.

This section directs the Federal Judicial Center to report to the House and Senate Committees on Appropriations, within 180 days of enactment, on efforts to eliminate bias from its guidance, public-facing materials, and internal educational materials provided to judges and their staff.

This section designates the United States courthouse located at 1000 Southeast 3rd Avenue in Fort Lauderdale, Florida, as the William P. Dimitrouleas United States Courthouse and deems any reference to that courthouse in a federal law, map, regulation, document, paper, or other record to refer to the courthouse under that name.

This section prohibits the use of funds appropriated by this Act during FY2027 to finalize or implement the Consumer Product Safety Commission's Safety Standard for Recreational Off-Highway Vehicles (ROVs) published on November 19, 2014 (79 Fed. Reg. 68964) until after (1) the National Academy of Sciences, in consultation with the National Highway Traffic Safety Administration and the Department of Defense, completes a study assessing (A) the technical validity of the standard's lateral stability and vehicle handling requirements for reducing off-road ROV rollovers, including testing repeatability and reproducibility; (B) the number of rollovers such requirements would prevent; (C) the technical basis for a point-of-sale hangtag rating ROV rollover resistance on a progressive scale; and (D) the effect on U.S. military ROV utility if the requirements are adopted; and (2) a report on the study is delivered to the Senate Committees on Commerce, Science, and Transportation and Appropriations and the House Committees on Energy and Commerce and Appropriations.

This section prohibits the use of funds provided by this Act to finalize or implement the Consumer Product Safety Commission's proposed safety standard addressing blade-contact injuries on table saws (CPSC Docket No. 2011-0074), published on May 12, 2017 (82 FR 22190).

This section prohibits the use of funds appropriated by this Act during FY2027 to finalize or implement the Consumer Product Safety Commission's Safety Standard for Debris Penetration Hazards in off-highway vehicles—including recreational off-highway vehicles (ROVs) and utility task vehicles (UTVs)—published July 21, 2022 (87 Fed. Reg. 43688). The prohibition remains in effect until after (1) the National Academy of Sciences, in consultation with the National Highway Traffic Safety Administration and Department of Defense, completes a study assessing (A) the technical validity of the standard's debris penetration resistance requirements—including test repeatability and reproducibility—for reducing off-road risks; (B) the number of debris penetrations the requirements would prevent; (C) effects on military ROV/UTV availability and utility; and (D) effects on consumer ROV/UTV availability and utility; and (2) a report on the study is delivered to the Senate Committees on Commerce, Science, and Transportation and Appropriations, and the House Committees on Energy and Commerce and Appropriations.

This section prohibits the Federal Communications Commission from using funds appropriated by this Act to modify its rules for universal service support payments (i.e., subsidies from the Universal Service Fund to promote telecommunications access in high-cost, rural, low-income, and other underserved areas) to implement the Federal-State Joint Board's February 27, 2004, recommendations restricting such payments to single connections or primary lines per customer.

This section prohibits the use of funds appropriated by this Act to implement, administer, or enforce the final rule entitled “The Infrastructure Investment and Jobs Act: Prevention and Elimination of Digital Discrimination” (89 Fed. Reg. 4128, January 22, 2024), or any substantially similar rule.

This section prohibits the Federal Communications Commission from using funds provided under this Act to finalize, implement, or enforce any rulemaking or order reconfiguring or repurposing the 902-928 MHz band to authorize high-power terrestrial operations.

This section prohibits the use of funds appropriated by this Act to finalize or enforce the Federal Trade Commission’s (FTC) “Trade Regulation on the Use of Earnings Claims” or “Review of the Business Opportunity Rule” rulemakings unless the agency issues a clear statement of need and considers overlapping rulemakings and improvements in self-regulation and consumer protection for affected industries. (As background, the Business Opportunity Rule requires disclosures by sellers of work-at-home and other business opportunities; the specified rulemakings would update regulations on earnings claims and related practices, primarily affecting multi-level marketing and direct sales industries.)

This section prohibits the use of funds appropriated by this Act to implement, administer, or enforce any Federal Trade Commission rule defining or describing unfair methods of competition under the Federal Trade Commission Act.

This section limits transfers of funds in the Federal Buildings Fund for FY2027 between fund activities to those necessary to meet program requirements, subject to advance approval by the House and Senate Committees on Appropriations.

This section conditions the use of funds made available by this Act to transmit a fiscal year 2028 request for United States Courthouse construction—except as otherwise provided in this title—on the request meeting three requirements: (1) compliance with design guide standards established and approved by the General Services Administration (GSA), the Judicial Conference of the United States, and the Office of Management and Budget; (2) reflection of the Judicial Conference's priorities as set out in its approved Courthouse Project Priorities plan; and (3) inclusion of a standardized courtroom utilization study for each facility to be constructed, replaced, or expanded.

This section prohibits using funds provided in this Act to increase occupiable square feet, provide cleaning services, security enhancements, or other services typically provided through the Federal Buildings Fund for any federal agency that does not pay the full rate per square foot assessment for space and services as determined by the General Services Administration under the Public Buildings Amendments Act of 1972.

This section authorizes the liquidation of claims against the government of less than $250,000 arising from direct construction projects and building acquisitions using savings from other such projects in the Federal Buildings Fund, subject to prior notification to the House and Senate Appropriations Committees.

This section requires the Administrator of the General Services Administration (GSA) to ensure that the delineated area of procurement (i.e., geographic area) for all lease agreements is identical to that in a prospectus approved by congressional resolution under 40 U.S.C. 3307 (governing certain GSA leases). If the Administrator determines otherwise, the Administrator must provide an explanatory statement to the House Committee on Transportation and Infrastructure, the Senate Committee on Environment and Public Works, and the Appropriations Committees of both chambers prior to exercising the lease authority.

This section requires the Administrator of General Services to submit to the House and Senate Committees on Appropriations, not later than 60 days after enactment, a spending plan and explanation for each project funded under the Federal Citizen Services Fund. (As background, the fund supports GSA-provided digital services for the public, such as USA.gov and Login.gov.)

This section prohibits the use of funds appropriated by this Act to implement any program requiring a national securities exchange, national securities association, or member thereof to collect and provide personally identifiable information on retail market participants to comply with order or reportable event requirements under 17 CFR § 242.613(c)(7) (part of the Consolidated Audit Trail rules) or successor regulations.

This section authorizes transfers of up to 5% of appropriations made available for the Small Business Administration (SBA) for the current fiscal year between such appropriations, provided no such appropriation is increased by more than 10% by any such transfers. Any such transfer is treated as a reprogramming of funds under section 608 of this Act and is not available for obligation or expenditure except in compliance with procedures set forth in that section.

This section authorizes the transfer of up to 3% of appropriations made available in this Act for the Small Business Administration (SBA) under the headings “Salaries and Expenses” and “Business Loans Program Account” to the SBA's information technology system modernization and working capital fund (IT WCF)—as authorized by section 1077(b)(1) of title X of division A of the National Defense Authorization Act for Fiscal Year 2018 (Pub. L. 115-91) for purposes specified in section 1077(b)(3) of such Act—subject to advance approval by the House and Senate Committees on Appropriations, with transferred amounts remaining available for obligation through September 30, 2030.

This section prohibits the use of funds provided by this Act to hire staff at the Small Business Administration's District of Columbia office until the senior area manager position at its Coachella Valley, California, satellite office is filled by at least one individual.

This section prohibits the use of funds appropriated in this Act to pay the expenses of, or otherwise compensate, non-Federal parties intervening in regulatory or adjudicatory proceedings funded in this Act.

This section prohibits funds appropriated by this Act from remaining available for obligation beyond the current fiscal year or from being transferred to other appropriations, except as expressly provided in the Act or pursuant to the authority in 40 U.S.C. § 3173(d).

This section limits expenditures of appropriations under this Act for consulting services procured pursuant to 5 U.S.C. 3109 (i.e., temporary or intermittent personal services of experts or consultants) to those contracts where such expenditures are a matter of public record and available for public inspection, except as otherwise provided by existing law or executive order.

This section prohibits the transfer of any funds appropriated by this Act to any other department, agency, or instrumentality of the U.S. government, except pursuant to a transfer made by or transfer authority provided in this Act or any other appropriations Act.

This section prohibits the use of funds appropriated by this Act for any activity or to pay the salary of any government employee if that activity or salary payment results in a decision, determination, rule, regulation, or policy prohibiting enforcement of section 307 of the Tariff Act of 1930 (19 U.S.C. 1307). (Section 307 prohibits the importation of merchandise produced wholly or in part by convict, forced, or indentured labor.)

This section conditions the expenditure of funds appropriated pursuant to this Act on the recipient entity's agreement to comply with chapter 83 of title 41, United States Code (i.e., the Buy American Act).

This section prohibits reprogramming of funds appropriated by this Act, prior-year carryover funds available in FY2027, or agency fee collections without prior approval from the House and Senate Committees on Appropriations if the reprogramming (1) creates a new program; (2) eliminates a program, project, or activity; (3) increases funds or personnel for any program, project, or activity denied or restricted by Congress; (4) uses funds directed for a specific activity for a different purpose; (5) augments existing programs, projects, or activities by more than $5 million or 10 percent (whichever is less); (6) reduces existing programs, projects, or activities by more than $5 million or 10 percent (whichever is less); or (7) creates or reorganizes offices, programs, or activities. This section also requires agencies funded by this Act to consult with the Committees prior to any significant reorganization, restructuring, relocation, or closure of offices, programs, or activities; and to submit to the Committees, within 60 days of enactment, a report establishing a baseline for reprogramming and transfer authorities that includes detailed tables of full-time equivalent employees and budget authority by object class, program, project, and activity. The section reduces agency salaries and expenses funding by $100,000 per day for each day the report is late.

This section extends the availability of not more than 50% of unobligated balances remaining at the end of FY2027 from salaries-and-expenses appropriations provided in this Act through September 30, 2028 (from September 30, 2027), for authorized purposes in each such account. Prior to expenditure, agencies must submit a request for approval to the House and Senate Committees on Appropriations in compliance with reprogramming guidelines.

This section prohibits the Executive Office of the President from using funds appropriated by this Act to request from the Federal Bureau of Investigation (FBI) any official background investigation report on an individual or from the Department of the Treasury or Internal Revenue Service (IRS) a determination of an organization's tax-exempt status under IRC §§501(c) and 501(a). The prohibition does not apply if (1) for a background report, the individual has provided express written consent not more than six months prior to the request and during the same presidential administration; or (2) the request is required due to extraordinary national security circumstances.

This section exempts contracts under the Federal Employees Health Benefits Program (FEHBP)—which provides health insurance to federal civilian employees, retirees, and dependents—from cost accounting standards promulgated under 41 U.S.C. chapter 15 (i.e., standards requiring consistent practices for allocating and reporting costs on certain government contracts).

This section authorizes the Office of Personnel Management to accept and utilize court-approved funds—without regard to any restrictions on unanticipated travel expenses in appropriations acts—for resolving litigation and implementing settlement agreements related to the nonforeign area cost-of-living allowance program (i.e., allowances for federal civilian employees in high-cost areas outside the contiguous U.S., such as Alaska, Hawaii, and U.S. territories).

This section prohibits funds appropriated by this Act from being used to pay for abortions or the administrative expenses connected to any health plan under the Federal Employees Health Benefits Program (FEHBP) that provides abortion coverage.

This section exempts federal acquisitions of information technology (IT)—as defined in 40 U.S.C. §11101 (i.e., computers, ancillary equipment, software, firmware, and related services)—that qualifies as a commercial item, as defined in 41 U.S.C. §103 (i.e., off-the-shelf products sold in substantial quantities in the commercial marketplace), from the Buy American Act (41 U.S.C. ch. 83). (Thus, the federal government may procure such commercial IT without the Act's restrictions favoring domestic articles, materials, and supplies.)

This section prohibits officers or employees of regulatory agencies or commissions funded by this Act from accepting—or such agencies from accepting on their behalf—travel, subsistence, or related expense payments or reimbursements from non-federal entities subject to regulation by the agency or commission (or their representatives) for attendance at official-duty meetings or similar functions, notwithstanding the general acceptance authority in 31 U.S.C. 1353, unless the entity is a 501(c)(3) tax-exempt organization.

This section requires executive agencies funded by this Act (excluding the General Services Administration (GSA) and United States Postal Service) to consult with GSA before issuing solicitations for new leases or construction or alteration contracts for real property used for office, meeting, storage, or other space, and before negotiating succeeding leases with current lessors. Such agencies may enter emergency leases during any period declared by the President to require emergency leasing authority.

This section appropriates amounts required under current law for (1) compensation of the President; (2) payments to the Judicial Officers' Retirement Fund, Judicial Survivors' Annuities Fund, and United States Court of Federal Claims Judges' Retirement Fund; (3) government contributions for health benefits of retired employees and life insurance benefits for employees retiring after December 31, 1989; (4) financing the unfunded liability of new and increased annuity benefits under the Civil Service Retirement and Disability Fund; and (5) annuities authorized from that fund by other statutes. Amounts appropriated are subject to other limitations in the Act.

This section prohibits the Federal Trade Commission from using funds appropriated by this Act to complete the draft report entitled “Interagency Working Group on Food Marketed to Children: Preliminary Proposed Nutrition Principles to Guide Industry Self-Regulatory Efforts” unless the Interagency Working Group on Food Marketed to Children complies with Executive Order No. 13563 (i.e., Improving Regulation and Regulatory Review).

This section requires the head of each executive branch agency funded by this Act to (1) ensure that the agency's Chief Information Officer has authority to participate in budget planning decisions related to information technology and (2) allocate appropriated information technology funds within the agency as specified or approved by the Chief Information Officer in consultation with the Chief Financial Officer and budget officials, consistent with applicable appropriations Acts and budget guidelines and recommendations from the Director of the Office of Management and Budget.

This section prohibits governmental entities from using funds appropriated by this Act to require providers of electronic communication services to the public or remote computing services (as defined in 18 U.S.C. §§ 2510, 2711) to disclose the contents of wire or electronic communications held in electronic storage in a manner that violates the Fourth Amendment. (Thus, such disclosures require compliance with Fourth Amendment standards, such as a warrant supported by probable cause.)

This section prohibits the use of funds provided by this Act to deny Inspectors General (IGs) funded under the Act timely access to records, documents, or other materials available to their respective departments or agencies, except as expressly limited by a law referring to the IG. It requires such departments and agencies to provide IGs access in a timely manner, directs IGs to comply with applicable disclosure limits, and requires IGs to report any failures to the House and Senate Appropriations Committees within 5 calendar days.

This section prohibits the Federal Communications Commission (FCC) from using appropriated funds to modify its rules for universal service high-cost support (i.e., subsidies to promote telecommunications access in high-cost areas) for competitive eligible telecommunications carriers in a manner inconsistent with 47 C.F.R. § 54.307(e)(5) or (e)(6), as in effect on July 15, 2015. The prohibition does not preclude the FCC from developing or adopting alternative support mechanisms to Mobility Fund Phase II (a planned expansion of mobile broadband subsidies), provided existing high-cost support to such carriers continues until the alternative commences.

This section prohibits the use of funds appropriated by this Act to maintain or establish a computer network unless the network blocks the viewing, downloading, and exchanging of pornography. An exception applies to federal, state, tribal, or local law enforcement agencies or other entities carrying out criminal investigations, prosecutions, adjudications, or victim assistance activities.

This section prohibits the use of appropriated funds to pay award or incentive fees for contractors judged below satisfactory, behind schedule, over budget, or failing to meet basic contract requirements, unless the agency determines such deviations result from unforeseeable events, government-driven scope changes, or are insignificant within the overall project or program scope and the fees are consistent with section 16.401(e)(2) of the Federal Acquisition Regulation.

This section prohibits Executive branch departments, agencies, boards, or commissions funded by this Act from using appropriated funds for (1) travel and conference activities costing more than $500,000 at any single conference unless the agency determines such attendance is in the national interest and transmits advance notice to the House and Senate Committees on Appropriations including the basis for that determination; and (2) travel to or attendance at any single conference outside the United States by more than 50 employees stationed in the United States unless the same conditions are met.

This section prohibits the use of funds provided by this Act for first-class or business-class travel by employees of executive branch agencies funded by this Act in contravention of 41 CFR 301-10.122 through 301-10.125 (which authorize such travel only under limited circumstances, such as when no time- or cost-effective alternatives exist or for medical necessity).

This section prohibits the obligation of funds made available by this Act on contracts exceeding $5,000 for public relations (as defined in Office and Management and Budget Circular A–87 (revised May 10, 2004)) unless advance notice is transmitted to the House and Senate Committees on Appropriations.

This section requires federal agencies funded under this Act to include a clear statement in the text, audio, or video of their advertising or educational communications—including emails and internet postings—that the materials are printed, published, or produced and disseminated at U.S. taxpayer expense. Agencies must fund implementation of this requirement using amounts available for advertising or other communications regarding their programs and activities.

This section requires grantees receiving federal funds provided in this Act to clearly state in statements, press releases, requests for proposals, bid solicitations, and other documents describing projects or programs funded in whole or in part with such funds—(1) the percentage of total costs financed with federal money; (2) the dollar amount of federal funds for the project or program; and (3) the percentage and dollar amount of total costs financed by non-governmental sources.

This section prohibits the Securities and Exchange Commission from using funds appropriated by this Act to finalize, issue, or implement any rule, regulation, or order regarding disclosure of political contributions, contributions to tax-exempt organizations, or dues paid to trade associations.

This section requires each agency funded in this Act to submit to the House and Senate Committees on Appropriations, not later than 45 days after the end of each quarter, a budget report detailing that quarter's total obligations for each appropriation by source year.

This section prohibits the use of funds provided by this Act to procure electric vehicles, electric vehicle batteries, electric vehicle charging stations, or related infrastructure. It permits procurement of hybrid vehicles, including plug-in hybrid electric vehicles that utilize both an internal combustion engine and an electric motor, if not classified as battery electric vehicles.

This section prohibits the use of funds appropriated by this Act to carry out any program, project, or activity that promotes or advances Critical Race Theory or any concept associated with Critical Race Theory.

This section prohibits the use of funds appropriated or otherwise made available by this Act for any office, program, or activity to implement, administer, apply, enforce, or carry out diversity, equity, and inclusion training or implementation.

This section prohibits the use of funds appropriated by this Act to support, directly or indirectly, the Wuhan Institute of Virology or any laboratory owned or controlled by the governments of China, Cuba, Iran, North Korea, Russia, or any other country determined by the Secretary of State to be a foreign adversary.

This section prohibits the use of funds made available by this Act to enforce Federal Election Campaign Act of 1971 (FECA) requirements that trade associations obtain separate, specific approval from member corporations prior to soliciting contributions from those corporations' stockholders, executives, administrative personnel, and their families—and that such corporations approve solicitations by no more than one trade association in any calendar year. (Thus, the Federal Election Commission may not use appropriated funds to enforce these solicitation limits on trade association political action committees.)

This section prohibits the use of funds appropriated by this Act to discriminate against any person who speaks or acts in accordance with a sincerely held religious belief or moral conviction that marriage is, or should be recognized as, a union of one man and one woman. Discriminatory action includes (1) altering federal tax treatment or denying tax-exempt status under IRC §501(a); (2) disallowing deductions for charitable contributions; (3) withholding federal grants, contracts, loans, employment, or similar benefits; or (4) denying entitlements or benefits under federal programs, including equal treatment in educational programs. The section further requires the federal government to deem any such person accredited, licensed, or certified for federal law purposes, notwithstanding any contrary determination based on those beliefs.

This section requires the Postmaster General to notify in writing any affected Member of Congress at least 30 days before the U.S. Postal Service releases any stamp—including special stamps, semipostal stamps, or others—depicting a landmark in, significant event or commemoration from, or individual from that Member's district (for House members) or state (for Senators). The term "Member of Congress" excludes the Vice President.

This section prohibits the use of funds provided by this Act to fly or display any flag over or within a federal government facility other than the U.S. flag, a flag bearing an official U.S. government seal or insignia, or the Prisoner of War/Missing in Action flag.

This section prohibits the United States Postal Service from using appropriated funds to prevent a Member of Congress or a designated employee of the House of Representatives or Senate from entering, for oversight purposes, any USPS-owned or leased facility used for mail delivery functions (i.e., acceptance, collection, sorting, transportation, or ancillary activities) or from making temporary modifications at such facilities that alter what an observer would see absent the modification. The section specifies that no prior notice is required for such entries.

This section prohibits the use of funds made available by this Act or any prior Act to facilitate the registration of an individual who is not a U.S. citizen to vote in any local, state, or federal election.

This section prohibits the use of funds appropriated by this Act to promulgate new rules that the Administrator of the Office of Information and Regulatory Affairs determines have resulted in or are likely to result in (1) an annual economic effect of $100 million or more; (2) a major increase in costs or prices for consumers, individual industries, federal, state, or local government agencies, or geographic regions; or (3) significant adverse effects on competition, employment, investment, productivity, innovation, consumer choice, or the ability of U.S.-based enterprises to compete with foreign-based enterprises.

This section prohibits the use of funds appropriated by this Act to finalize, implement, or enforce the Securities and Exchange Commission (SEC) rule titled “The Enhancement and Standardization of Climate-Related Disclosures for Investors” (89 Fed. Reg. 21334, April 12, 2024) or any substantially similar rule. (The rule requires public companies to disclose climate-related risks and greenhouse gas emissions in registration statements and annual reports.)

This section prohibits any U.S. department, agency, or instrumentality from obligating or expending FY2027 appropriated funds unless it maintains and administers in good faith a written policy ensuring its workplaces are free from the illegal use, possession, or distribution of controlled substances (as defined in the Controlled Substances Act) by its officers and employees.

This section sets the maximum purchase price for passenger motor vehicles (excluding buses, ambulances, vans, law enforcement vehicles, protective vehicles, undercover surveillance vehicles, and police-type vehicles) at $40,000 ($41,140 for station wagons) during the current fiscal year under 31 U.S.C. 1343(c). It allows exceedances of (1) up to $7,775 for police-type vehicles, (2) up to 5% for electric or hybrid vehicles purchased for demonstration under the Electric and Hybrid Vehicle Research, Development, and Demonstration Act of 1976, and (3) the incremental cost of clean alternative fuel vehicles acquired pursuant to Public Law 101-549 over comparable conventionally fueled vehicles; further, the limits do not apply to commercial items operating on alternative fuel (e.g., electric, plug-in hybrid electric, hydrogen fuel cell vehicles).

This section makes available appropriations of executive departments and independent establishments for the current fiscal year that are designated for travel expenses or the expenses of the relevant activity for quarters allowances and cost-of-living allowances under 5 U.S.C. §§ 5922-5924. (These allowances support federal civilian employees stationed outside the continental U.S. by covering housing costs and adjusting pay for higher living expenses abroad.)

This section prohibits using any appropriation to pay compensation to a federal officer or employee stationed in the continental United States unless the person is (1) a U.S. citizen, (2) a lawful permanent resident seeking citizenship as provided in 8 U.S.C. 1324b(a)(3)(B), (3) a refugee under 8 U.S.C. 1157 or asylee under 8 U.S.C. 1158 who has filed a declaration of intention to become a permanent resident and citizen when eligible, or (4) a person who owes allegiance to the U.S. The section treats affidavits as prima facie evidence of compliance (submitted prior to employment for categories (2) and (3), and updated as necessary); makes false affidavits a felony punishable by a fine up to $4,000, imprisonment up to one year, or both; makes improper payments recoverable by the federal government; and exempts (1) persons employed on the date of enactment, (2) international broadcasters employed by the Broadcasting Board of Governors, (3) temporary translators, (4) temporary field service employees due to emergencies (not exceeding 60 days), and (5) nonresident alien wildland firefighters employed by the Department of the Interior or USDA Forest Service for not more than 120 days pursuant to an international agreement.

This section authorizes departments and agencies to use appropriations available during the current fiscal year for necessary expenses—including maintenance and operating expenses—to pay the General Services Administration (GSA) for space and services charges and for expenses of renovating and altering buildings and facilities that constitute public improvements under the Public Buildings Act of 1959, the Public Buildings Amendments of 1972, or other applicable law.

This section authorizes all federal agencies to receive and use, until expended, funds from the sale of materials—including federal records disposed of pursuant to a records schedule—recovered through recycling or waste prevention programs. Such funds may be used for (1) acquisition, waste reduction and prevention, and recycling programs under Executive Order No. 14057 (December 8, 2021), including programs adopted prior to the order's effective date; (2) other agency environmental management programs, including hazardous waste management and pollution prevention; and (3) other employee programs as authorized by law or deemed appropriate by the agency head.

This section makes administrative expense funds appropriated for specified government corporations and agencies (i.e., those subject to 31 U.S.C. chapter 91) available for rent in the District of Columbia, services under 5 U.S.C. 3109 (i.e., employment of experts and consultants), and other objects specified under this heading, subject to applicable provisions of the relevant appropriations act. It further requires reductions to administrative expense limitations if any such budgeted functions are subsequently transferred to or paid from other funds.

This section prohibits the use of appropriated funds for interagency financing of boards (except Federal Executive Boards), commissions, councils, committees, or similar groups that lack prior and specific statutory approval to receive financial support from more than one agency or instrumentality.

This section prohibits the use of funds appropriated by this or any other Act to implement, administer, or enforce any regulation disapproved by a joint resolution of Congress under applicable law (i.e., the Congressional Review Act).

This section prohibits the obligation or expenditure of more than $5,000 to furnish or redecorate the office of any federal department or agency head or any other presidentially appointed officer or civilian employee, or to purchase furniture or make improvements for such office, unless advance notice is transmitted to the House and Senate Committees on Appropriations. The term "office" includes the entire suite assigned to the individual as well as any other space primarily used by or directly controlled by the individual.

This section makes funds appropriated for the current fiscal year available for interagency funding of national security and emergency preparedness telecommunications initiatives benefiting multiple federal departments, agencies, or entities, notwithstanding 31 U.S.C. 1346 or section 708 of this Act, as provided by Executive Order No. 13618 (July 6, 2012).

This section prohibits federal departments, agencies, or instrumentalities from obligating or expending appropriated funds to pay salaries or expenses of individuals in schedule C positions (i.e., confidential or policy-determining roles excepted from competitive service under 5 U.S.C. §3302 and 5 C.F.R. pt. 213, subpt. C) unless the employing agency head certifies to the Director of the Office of Personnel Management that the position was not created solely or primarily to detail the individual to the White House. The prohibition does not apply to federal employees or armed forces members detailed to or from an intelligence community element.

This section prohibits the use of appropriated funds to pay the salary of any federal officer or employee who (1) prohibits, prevents, or threatens to prohibit or prevent another federal officer or employee from communicating or contacting a Member of Congress, congressional committee, or subcommittee regarding the other employee's employment or department or agency, whether initiated by the employee or in response to a congressional request; or (2) takes or threatens adverse employment actions (e.g., removal, suspension without pay, demotion, denial of promotion, or discrimination regarding employment rights) against such an employee due to the communication.

This section prohibits the obligation or expenditure of funds appropriated in this or any other Act for federal employee training that—(1) does not meet identified needs for knowledge, skills, and abilities directly related to official duties; (2) contains elements likely to induce high levels of emotional response or psychological stress in some participants; (3) does not require prior employee notification of content and methods and a written end-of-course evaluation; (4) includes methods or content associated with religious or quasi-religious belief systems or “new age” belief systems, as defined in Equal Employment Opportunity Commission Notice N–915.022 (Sept. 2, 1988); or (5) is offensive to, or designed to change, participants' personal values or lifestyle outside the workplace. This section does not prohibit agency training directly related to the performance of official duties.

This section prohibits executive branch agencies from using appropriated funds for publicity or propaganda purposes or to prepare, distribute, or use any kit, pamphlet, booklet, publication, radio, television, or film presentation designed to support or defeat legislation pending before Congress, except for normal executive-legislative relations or presentations to Congress itself.

This section prohibits agencies from using appropriated funds to provide a federal employee's home address to any labor organization except when the employee authorizes such disclosure or a court orders it.

This section prohibits the use of funds appropriated by this or any other Act to provide non-public information—such as mailing, telephone, or electronic mailing lists—to any person or organization outside the federal government without approval from the House and Senate Committees on Appropriations.

This section prohibits the use of any appropriation in this or any other Act, directly or indirectly including by private contractor, for publicity or propaganda purposes within the United States not authorized by Congress.

This section defines "agency" to include executive agencies (as defined in 5 U.S.C. 105), military departments, and the U.S. Postal Service and requires agency employees to use official time in an honest effort to perform official duties unless authorized by law or regulation to use such time for other purposes. The section further obligates employees not under a leave system—including presidential appointees exempted under 5 U.S.C. 6301(2)—to expend an honest effort and a reasonable proportion of their time performing official duties.

This section authorizes departments and agencies that are members of the Federal Accounting Standards Advisory Board (FASAB)—which establishes accounting standards for the federal government—to use funds appropriated for the current fiscal year to finance an appropriate share of FASAB administrative costs, notwithstanding restrictions in 31 U.S.C. 1346 and section 708 of this Act.

This section authorizes the head of each executive department and agency to transfer or reimburse funds made available for the current fiscal year, including rebates from charge card and other contracts, to General Services Administration (GSA), Government-wide Policy—as approved by the Office of Management and Budget (OMB) Director in consultation with specified interagency councils—for government-wide and multi-agency financial, information technology, procurement, and other management innovations, initiatives, and activities to improve coordination and reduce duplication. Total transfers or reimbursements may not exceed $15 million for activities related to Federal Government Priority Goals (i.e., strategic objectives established under the GPRA Modernization Act of 2010) and $17 million for other such initiatives. Funds transferred or reimbursed in FY2027 remain available through September 30, 2028. Within 90 days of enactment, OMB—in consultation with GSA—must submit a detailed spend plan to the House and Senate Appropriations Committees, Senate Homeland Security and Governmental Affairs Committee, and House Oversight and Accountability Committee that includes (1) current amounts in the funds and FY2027 transfer/reimbursement estimates; (2) a breakdown of purposes for all funds, including personnel and salary costs; (3) descriptions of funds for designated executive councils; and (4) descriptions of funds for implementing specific congressional laws. No transfers or reimbursements may occur until 15 days after OMB notifies the Appropriations Committees.

This section authorizes a woman to breastfeed her child at any location in a federal building or on federal property, if the woman and her child are otherwise authorized to be present there, notwithstanding any other provision of law.

This section authorizes interagency transfers of funds appropriated for the current fiscal year, notwithstanding 31 U.S.C. 1346 or section 708 of this Act, to support specific projects, workshops, studies, and similar efforts of the National Science and Technology Council (NSTC)—which coordinates federal science and technology policy across agencies—that benefit multiple federal departments, agencies, or entities. It further requires the Office of Management and Budget to submit a report on the NSTC's budget and resources to the House and Senate Appropriations Committees, the House Committee on Science, Space, and Technology, and the Senate Committee on Commerce, Science, and Transportation within 90 days of enactment.

This section requires requests for proposals, solicitations, grant applications, forms, notifications, press releases, or other publications involving the distribution of federal funds to comply with relevant requirements in 2 CFR part 200 (i.e., Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards). The requirement applies to direct payments, formula funds, and grants received by states.

This section prohibits federal agencies from using appropriated funds to (1) collect, review, or create aggregations of data containing personally identifiable information (PII) on an individual's access to or use of the agency's federal government internet sites; or (2) enter agreements with third parties to collect, review, or obtain such data aggregations relating to nongovernmental internet sites. The prohibition does not apply to (1) aggregate data that does not identify particular persons; (2) voluntary PII submissions; (3) actions for law enforcement, regulatory (i.e., implementing, interpreting, or enforcing legal authorities), or supervisory (i.e., examining supervised institutions for safety, soundness, management, and compliance) purposes under applicable law; or (4) system security actions by a site's operator that are incidental to providing services or protecting the provider's rights or property.

This section prohibits using funds appropriated by this Act to enter into or renew a contract providing prescription drug coverage unless the contract also provides contraceptive coverage. It exempts (1) Personal Care's HMO and OSF HealthPlans, Inc., and (2) any existing or future plan if the carrier objects to such coverage on religious grounds; prohibits discrimination against individuals who refuse to prescribe or provide contraceptives due to religious beliefs or moral convictions; and clarifies that it does not require coverage of abortion or abortion-related services.

This section states the commitment of the United States to ensuring the health of its Olympic, Pan American, and Paralympic athletes and supports strict adherence to anti-doping in sport through testing, adjudication, education, and research as performed by nationally recognized oversight authorities.

This section authorizes federal departments and agencies to use appropriated official travel funds to participate in the fractional aircraft ownership pilot program, notwithstanding any other provision of law, if consistent with Office of Management and Budget Circular A-126 on official travel for government personnel.

This section prohibits the use of appropriated funds to implement or enforce restrictions or limitations on the Coast Guard Congressional Fellowship Program or to implement proposed Office of Personnel Management regulations published September 9, 2003 (68 Fed. Reg. [volume 68, number 174]), adding 5 CFR §§ 300.311–300.316 (relating to the detail of executive branch employees to the legislative branch).

This section prohibits executive branch agencies from purchasing, constructing, or leasing additional facilities for federal law enforcement training—except within or contiguous to existing locations—without advance approval from the House and Senate Appropriations Committees. The Federal Law Enforcement Training Centers is authorized to obtain the temporary use of additional facilities by lease, contract, or other agreement for training that cannot be accommodated in existing facilities.

This section prohibits executive branch agencies from using appropriated funds to produce any prepackaged news story intended for broadcast or distribution in the United States unless the story includes a clear notification within the text or audio that it was prepared or funded by that agency (absent authorization by existing law).

This section prohibits the use of any funds provided by this Act in violation of the Privacy Act (5 U.S.C. § 552a)—which governs federal agencies' collection, maintenance, use, and dissemination of individuals' personal records—and its implementing regulations.

This section prohibits the use of funds appropriated by this or any other Act for any federal contract with a foreign-incorporated entity treated as an inverted domestic corporation under section 835(b) of the Homeland Security Act of 2002 (i.e., a U.S.-based company that reincorporated abroad primarily to avoid U.S. taxes) or any subsidiary of such an entity. It authorizes the relevant Secretary to waive the prohibition if required in the interest of national security—with a reporting requirement to Congress—and exempts contracts entered into before enactment or task orders issued pursuant to such contracts.

This section requires each separating agency to remit to the Civil Service Retirement and Disability Fund, during FY2027, an amount equal to the Office of Personnel Management's average unit cost of processing a retirement claim for FY2026 for each employee who (1) retires under specified early retirement authorities (5 U.S.C. §§8336(d)(2) or 8414(b)(1)(B)) or (2) retires under other provisions of CSRS (subchapter III of 5 U.S.C. ch. 83) or FERS (5 U.S.C. ch. 84) and receives a separation incentive payment. (The fund finances retirement annuities and related benefits for federal civilian employees and retirees.) Such amounts are available until expended to the Office of Personnel Management and deemed an administrative expense (5 U.S.C. §8348(a)(1)(B)).

This section prohibits the use of funds appropriated by this or any other Act to recommend or require entities submitting offers for federal contracts to disclose, as a condition of submitting the offer, (1) any contributions, expenditures, independent expenditures, or electioneering communications made by the entity, its officers or directors, affiliates, or subsidiaries to federal candidates, political committees, or with respect to federal elections; or (2) any other disbursements by those parties intended or reasonably expected to aid such payments. The section defines relevant terms by reference to the Federal Election Campaign Act of 1971.

This section prohibits the use of funds appropriated in this or any other Act to pay for the painting of a portrait of any federal officer or employee, including the President, Vice President, a Member of Congress (including a Delegate or Resident Commissioner), the head of an executive branch agency, or the head of a legislative branch office.

This section limits pay for prevailing rate employees (i.e., federal blue-collar workers paid under the Federal Wage System based on local wage surveys) using FY2027 funds, for service performed after September 30, 2026. Specifically, it (1) freezes such pay at pre-FY2027 wage schedule levels from the prior fiscal year's limitation expiration until the normal effective date of the FY2027 wage survey adjustment; (2) caps any subsequent FY2027 adjustment at that frozen rate plus the General Schedule (GS) base pay percentage increase under 5 U.S.C. §5303 and the change in average locality pay percentages under 5 U.S.C. §5304; (3) extends the cap to other prevailing rate employees and those under special wage schedules; (4) freezes premium pay rates at September 30, 2026, levels, subject to Office of Personnel Management (OPM) consistency determinations; and (5) treats capped rates as basic pay for benefits purposes, while permitting OPM exceptions for recruitment or retention. Notwithstanding these limits, this section requires FY2027 adjustments under prevailing rate wage schedules and special rates to be not less than the GS base pay increase plus the locality pay change in the same location (or "Rest of U.S." locality if none applies), effective the first pay period after September 30, 2026. (Thus, prevailing rate pay increases are aligned with GS effective increases, preventing larger local wage survey adjustments.)

This section requires the head of any Executive branch department, agency, board, commission, or office funded by this or any other appropriations Act to submit to the Inspector General (or senior ethics official, if applicable) (1) annual reports on each conference held in FY2027 costing the government more than $100,000, detailing its purpose, number of participants, itemized costs (e.g., food/beverages, audio-visual services, travel), cost-determination methodology, and contracting procedures (including competitive awards and cost comparisons); and (2) quarterly notifications, within 15 days after quarter's end, on each such conference costing more than $20,000, including date, location, and number of employees attending. The section further (3) prohibits using grants or contracts funded by this or any other appropriations Act to defray costs of conferences not directly and programmatically related to the grant or contract's purpose (e.g., those for routine planning, training, or review); and (4) bars use of such funds for travel and conference activities not complying with Office of Management and Budget Memorandum M–12–12 (May 11, 2012) or subsequent revisions. (As background, OMB M–12–12 establishes austerity measures for federal conference spending in response to prior abuses.)

This section prohibits the use of funds appropriated by this or any other appropriations Act to increase, eliminate, or reduce funding for any program, project, or activity as proposed in the President's budget request for a fiscal year until such change is enacted in an appropriations Act or made pursuant to reprogramming or transfer provisions of this or any other appropriations Act.

This section prohibits the use of appropriated funds to implement, administer, enforce, or apply the Office of Personnel Management rule entitled “Competitive Area” published on April 15, 2008 (73 Fed. Reg. 20180). (As background, the rule amended federal regulations governing reductions in force to allow agencies greater flexibility in defining competitive areas—i.e., the geographic and organizational scope within which employees compete for retention—thus facilitating more targeted layoffs.)

This section prohibits the use of appropriated funds to begin or announce a study or public-private competition to convert any function performed by federal employees to contractor performance under Office of Management and Budget Circular A-76 (i.e., the federal policy for competitive sourcing of commercial activities) or any similar regulation, directive, or policy.

This section prohibits the use of appropriated funds for contracts, grants, or cooperative agreements with entities that require employees or contractors to sign internal confidentiality agreements or statements restricting lawful reports of fraud, waste, or abuse to designated federal investigative or law enforcement representatives. The prohibition does not contravene federal nondisclosure requirements applicable to Standard Form 312, Form 4414, or similar forms governing classified information.

This section prohibits the use of appropriated funds to implement or enforce nondisclosure policies, forms, or agreements—including Standard Forms 312 (Classified Information Nondisclosure Agreement) and 4414 (Sensitive Compartmented Information Nondisclosure Agreement)—unless they contain specified language affirming consistency with, and incorporation of, existing employee rights and obligations under statute or executive order relating to classified information, communications to Congress, reporting violations to an Inspector General or Office of Special Counsel, and other whistleblower protections. The section (1) permits nondisclosure forms for non-government persons connected to intelligence activities to include activity-appropriate provisions, provided they bar unauthorized disclosure of classified information and permit disclosures to Congress or authorized executive or Justice Department officials essential to reporting substantial violations of law; (2) allows continued implementation and enforcement of nondisclosure agreements that complied with requirements in effect when executed; and (3) prohibits funds for any nondisclosure agreement entered into in FY2014 lacking substantially similar language.

This section prohibits the use of funds appropriated by this or any other Act to enter into contracts, memoranda of understanding, cooperative agreements, grants, loans, or loan guarantees with corporations that have unpaid assessed federal tax liabilities—for which all judicial and administrative remedies have been exhausted or lapsed and that are not being paid timely under an agreement with the tax collection authority—unless the awarding agency is unaware of the liability or has considered suspending or debarbing the corporation and determined such action unnecessary to protect government interests.

This section prohibits the use of funds appropriated by this or any other Act to enter into a contract, memorandum of understanding, or cooperative agreement with, make a grant to, or provide a loan or loan guarantee to, any corporation convicted of a felony criminal violation under federal law within the preceding 24 months, if the awarding agency is aware of the conviction, unless a federal agency has considered suspension or debarment of the corporation and determined that further action is not necessary to protect government interests.

This section requires the Bureau of Consumer Financial Protection (CFPB), during FY2027, to notify the House and Senate Appropriations Committees, the House Committee on Financial Services, and the Senate Committee on Banking, Housing, and Urban Affairs on the date it requests a transfer of funds from the Federal Reserve under section 1017 of P.L. 111-203 (Dodd-Frank Act). (The CFPB receives its funding through such transfers rather than annual appropriations.) It further requires the CFPB to make any such notification available on its public website.

This section freezes pay rates during calendar year 2027 at the rates payable on December 31, 2026 (notwithstanding annual adjustment authorities under 3 U.S.C. §104 for the Vice President and 5 U.S.C. §5318 for Executive Schedule positions), as follows: (1) for the Vice President; (2) for employees in Executive Schedule positions or positions statutorily fixed at an Executive Schedule rate, including chiefs of mission and ambassadors at large; (3) for noncareer Senior Executive Service (SES) appointees and certain limited-term or limited-emergency SES political appointees paid at or above the Executive Schedule level IV rate; and (4) for other political appointees paid at or above the Executive Schedule level IV rate (excluding General Schedule, Foreign Service, and certain other employees classified at GS-15 or below). The section permits pay increases for movements to covered positions with higher-level duties and pre-established higher pay ranges (based on December 31, 2026, rates); sets initial pay for new appointees to covered positions based on those rates; allows pay increases for non-political appointees and those retaining SES or Senior Foreign Service pay under specified elections; and applies through any applicable pay period ending in 2028. The provision takes effect on the first day of the first pay period beginning on or after January 1, 2027.

This section requires the President or the head of a relevant department or agency to report immediately to Congress all relevant facts and a statement of actions taken in the event of a violation of the Impoundment Control Act of 1974, with copies transmitted on the same date to the House and Senate Committees on Appropriations and the Comptroller General. (The Impoundment Control Act of 1974 restricts executive impoundment—i.e., withholding or delaying—of congressionally appropriated funds without congressional approval.)

This section requires each executive branch department or agency to notify the House and Senate Committees on Appropriations and Budget and other appropriate congressional committees if (1) an apportionment is not made within the required time period under 31 U.S.C. §1513(b); (2) an approved apportionment conditions the availability of an appropriation on further action; or (3) an approved apportionment may hinder the prudent obligation of the appropriation or execution of a program, project, or activity. Notifications must identify the bureau, account name, appropriation name, and Treasury Appropriation Fund Symbol or fund account.

This section deems any non-Federal entity receiving FY2027 appropriated funds specified in congressional disclosure tables (submitted per House Rule XXI cl. 9 or Senate Rule XLIV) to be a federal award recipient solely for purposes of records retention requirements (2 CFR 200.334) and access by the Comptroller General (2 CFR 200.337). Subsection (b) specifies that this does not limit, amend, supersede, or restrict other applicable requirements or the Comptroller General's existing authority.

This section authorizes any federal agency to use appropriated funds for interagency funding to coordinate with, participate in, or make recommendations involving activities of the U.S. Army Medical Research and Development Command, Congressionally Directed Medical Research Programs, and National Institutes of Health research programs, notwithstanding restrictions under 31 U.S.C. §1346 or section 708 of this Act.

This section authorizes heads of executive departments and agencies to transfer or reimburse up to $29 million to the General Services Administration's Federal Citizen Services Fund (FCSF)—notwithstanding 31 U.S.C. 1346 and section 708 of this Act—for government-wide and multi-agency financial, information technology (IT), procurement, and other shared services, including those under 44 U.S.C. 3604 (i.e., e-government initiatives to improve information sharing). (As background, the FCSF supports GSA-led efforts such as USA.gov and Login.gov to deliver citizen services and enable agency efficiencies.) Funds transferred in FY2027 remain available through September 30, 2028, subject to (1) OMB Director approval; (2) a spend plan submitted by GSA within 90 days of enactment—in consultation with OMB—to the House and Senate Appropriations Committees, detailing current/estimated fund amounts, purposes (including personnel costs), and ties to specific laws; and (3) 15 days' prior notification to those committees.

This section prohibits the use of funds appropriated by this Act or any other Act to invest Thrift Savings Plan (TSP) funds—federal employees' and uniformed service members' defined contribution retirement plans—in mutual funds that make investment decisions based primarily on environmental, social, or governance (ESG) criteria.

This section prohibits the use of funds appropriated by this Act or any other Act from being used to (1) classify or facilitate the classification of any communications by a U.S. person as mis-, dis-, or mal-information; or (2) partner with or fund nonprofit or other organizations that pressure or recommend private companies to censor lawful and constitutionally protected speech of U.S. persons, including recommending the censoring or removal of content on social media platforms.

This section prohibits the use of funds appropriated by this Act or any other Act—or the transfer of such funds to another federal agency, board, or commission—from being used to recruit, hire, promote, or retain any person (1) convicted of a federal or state child pornography charge, (2) convicted of any other federal or state sexual assault charge, or (3) formally disciplined for using federal resources to access, use, or sell child pornography.

This section prohibits the use of funds appropriated by this or any other Act to implement, administer, or carry out Executive Order No. 14019 (86 Fed. Reg. 13623; relating to promoting access to voting), except for sections 7, 8, and 10 of such order.

This section prohibits the obligation or expenditure of funds appropriated by this Act or any other Act to contract with, award grants to, or otherwise provide funding to NewsGuard Technologies, Inc. (doing business as NewsGuard); Disinformation Index, Inc., Disinformation Index, Ltd., or Global Disinformation Index gUG (collectively doing business as Global Disinformation Index); or any other entity—including a 501(c)(3) nonprofit—that rates the credibility of or demonetizes domestic news and information outlets based on their lawful speech through fact-checking or efforts to expose or correct misinformation, disinformation, or malinformation.

This section directs each executive branch department and agency to comply with the "Making America Great Again provisions" set out in Executive Orders Nos. 14240, 14274, 14247, 14249, 14208, 14331, 14333, 14339, 14242, and 14395.

This section prohibits the use of funds appropriated by this Act or prior appropriations in insurance plans under the Federal Employees Health Benefits (FEHB) program from covering surgical procedures or puberty blockers or hormone therapy for the purpose of sex-rejecting procedures.

This section appropriates such sums as necessary from the applicable funds of the District of Columbia for refunds and payments of legal settlements or judgments entered against the District of Columbia government.

This section prohibits the use of funds provided in this Act for publicity or propaganda purposes or for implementing any policy—including a boycott—designed to support or defeat legislation pending before Congress or any State legislature.

This section prohibits reprogramming of federal funds provided under this Act—including those available for obligation or expenditure in FY2027 and fee collections derived by agencies funded by the Act—for any purpose that (1) creates new programs; (2) eliminates a program, project, or responsibility center; (3) establishes or changes allocations specifically denied, limited, or increased by this Act; (4) increases funds or personnel for any program, project, or responsibility center for which funds have been denied or restricted; (5) re-establishes any program or project previously deferred through reprogramming; (6) augments any existing program, project, or responsibility center by more than $3 million or 10% (whichever is less); or (7) increases by 20% or more personnel assigned to a specific program, project, or responsibility center without prior approval from the House and Senate Committees on Appropriations. This section authorizes the District of Columbia government to approve and execute reprogramming and transfer requests of local funds through November 7, 2027.

This section prohibits the District of Columbia from using federal funds provided in this Act for salaries, expenses, or other costs associated with the offices of United States Senator or United States Representative under section 4(d) of the District of Columbia Statehood Constitutional Convention Initiatives of 1979 (D.C. Law 3-171; D.C. Official Code § 1-123). (Thus, such offices—commonly known as DC's shadow congressional delegation established to advocate for statehood—must be funded from non-federal sources.)

This section prohibits the use of appropriated funds to provide District of Columbia officers or employees with official vehicles for travel between their residence and workplace, defining official duties to exclude such travel except for (1) Metropolitan Police Department officers or employees residing in the District or designated by the Chief; (2) at the Fire Chief's discretion, District of Columbia Fire and Emergency Medical Services Department officers or employees residing in the District and on call 24 hours a day; (3) at the Director of the Department of Corrections' discretion, such department officers or employees residing in the District and on call 24 hours a day; (4) at the Chief Medical Examiner's discretion, Office of the Chief Medical Examiner officers or employees residing in the District and on call 24 hours a day; (5) at the Director of the Homeland Security and Emergency Management Agency's discretion, agency officers or employees residing in the District and on call 24 hours a day; (6) the Mayor of the District of Columbia; and (7) the Chairman of the Council of the District of Columbia.

This section prohibits the use of federal funds provided in this Act by the District of Columbia Attorney General or any other District government officer or entity to provide assistance for any petition drive or civil action seeking to require Congress to provide voting representation in Congress for the District of Columbia. It does not prohibit the Attorney General from reviewing or commenting on briefs in private lawsuits on the matter or consulting with District officials regarding such lawsuits.

This section prohibits the use of federal funds provided by this Act to distribute any needle or syringe for the purpose of preventing the spread of blood-borne pathogens in any location that local public health or local law enforcement authorities have determined to be inappropriate for such distribution.

This section clarifies that nothing in this Act prevents the District of Columbia Council or Mayor from addressing contraceptive coverage in health insurance plans and states the intent of Congress that any such legislation include a conscience clause providing exceptions for religious beliefs and moral convictions.

This section prohibits the use of federal funds provided in this Act to enact or carry out any law, rule, or regulation to legalize or reduce penalties for the possession, use, or distribution of any schedule I substance under the Controlled Substances Act or any tetrahydrocannabinols derivative. It also prohibits the use of any funds available to the District of Columbia government to enact any such law, rule, or regulation for recreational purposes.

This section prohibits the expenditure of any federal funds by the District of Columbia government for abortions, except where the life of the mother would be endangered if the fetus were carried to term or the pregnancy results from an act of rape or incest.

This section directs the Chief Financial Officer for the District of Columbia (CFO), no later than 30 calendar days after enactment, to submit to the appropriate congressional committees, the Mayor, and the Council of the District of Columbia a revised FY2027 appropriated funds operating budget—in the format required under section 442 of the District of Columbia Home Rule Act and in the total amount of the approved appropriation—that realigns budgeted data for personal services (i.e., salaries and benefits) and other-than-personal services (i.e., operating expenses) with anticipated actual expenditures. This section applies only to agencies for which the CFO certifies that a reallocation is required to address unanticipated changes in program requirements.

This section directs the Chief Financial Officer for the District of Columbia to submit, no later than 30 calendar days after enactment, a revised appropriated funds operating budget for the District of Columbia Public Schools that aligns school budgets to actual enrollment to the appropriate congressional committees, the Mayor, and the Council of the District of Columbia. The revised budget must be in the format of the budget submitted by the District of Columbia government pursuant to sec. 442 of the District of Columbia Home Rule Act.

This section (1) authorizes transfers of operating funds appropriated by this Act to the District of Columbia's enterprise and capital funds, with such funds retaining appropriation authority consistent with this Act; (2) permits the District of Columbia government to reprogram or transfer for operating expenses any local funds transferred or reprogrammed in this or the prior four fiscal years from operating funds to capital funds, with such funds retaining appropriation authority consistent with this Act; and (3) prohibits the District of Columbia government from transferring or reprogramming for operating expenses any funds derived from bonds, notes, or other obligations issued for capital projects.

This section limits funds appropriated by this Act to obligation in the current fiscal year and prohibits their transfer to other appropriations, unless expressly provided elsewhere in the Act.

This section makes available through September 30, 2028, not to exceed 50 percent of unobligated balances remaining at the end of FY2027 from appropriations of Federal funds for salaries and expenses for FY2027 provided by this Act, for each such account and for authorized purposes. It requires submission of a request for approval to the Committees on Appropriations of the House of Representatives and the Senate prior to expenditure, in compliance with reprogramming guidelines in sec. 803 of this Act.

This section establishes continuing authority for District of Columbia (DC) local funds during FY2028 by appropriating such funds at the rate set forth in the DC Council's budget approval act (subject to any DC modifications as of the period's start) for any period when neither a DC continuing resolution nor regular DC appropriation bill is in effect. Appropriations made under this authority cease upon enactment of either measure, cover obligations incurred during the applicable period, are subject to this Act's conditions, do not apply if other law provides or prohibits funding or authority for the project or activity, and do not affect DC's mandatory obligations under other law. (As background, under the DC Home Rule Act, DC approves its local budget via council act, which requires congressional approval through the annual DC appropriations bill; this provision ensures interim operations at DC-approved levels if federal action is delayed.)

This section exempts any railroads installed pursuant to the Long Bridge Project from District of Columbia law prohibiting railroad construction without consent (D.C. Official Code § 9-1201.03). The Long Bridge Project is the initiative by the District of Columbia and Virginia to construct a new Long Bridge adjacent to the existing bridge over the Potomac River—including related infrastructure—to expand commuter and regional passenger rail service and provide bicycle and pedestrian crossings.

This section directs each federal agency and District of Columbia government agency appropriated federal funds in this Act to submit to the House and Senate Committees on Appropriations, not later than 45 days after the end of each quarter, a quarterly budget report on total obligations for that quarter for each such appropriation, by source year.

This section prohibits the use of any federal funds appropriated to the District of Columbia from being obligated or expended to carry out or implement the Reproductive Health Non-Discrimination Amendment Act of 2014 (D.C. Law 20-261) or any rule or regulation promulgated thereunder. (The Act prohibits employers and health insurers in the District from discriminating against employees, applicants, or enrollees based on reproductive health decisions, such as using contraception or seeking abortion services.)

This section amends the District of Columbia Home Rule Act to prohibit the District from enacting any law permitting, or reducing penalties for, activities restricted under the Assisted Suicide Funding Restriction Act of 1997 (i.e., assisted suicide, euthanasia, or mercy killing). It also repeals the Death with Dignity Act of 2016 (D.C. Law 21-182), which authorized terminally ill District residents to obtain life-ending medication from licensed physicians.

This section directs the District of Columbia to submit a report to the Committees on its enforcement of the Partial Birth Abortion Ban Act no later than 60 calendar days after enactment of this Act. The report must include (1) how health care providers in the District are alerted to their compliance responsibilities; (2) the District's response to potential violations; (3) the number of potential violations investigated in the past five years; (4) whether the District preserved each child's remains for appropriate examination during investigations; (5) whether the District conducted a thorough investigation of each child's death and the results of each; (6) whether the Chief Medical Examiner was directed to perform an autopsy on each child to determine the method and cause of death, in accordance with section 2906 of the Establishment of the Office of the Chief Medical Examiner Act of 2000 (D.C. Official Code § 5–1405); (7) whether the District directed a subsequent autopsy by an independent, licensed pathologist to confirm the Chief Medical Examiner's findings; and (8) whether the District ensured the proper and respectful burial of each child.

This section prohibits the use of any funds available to the District of Columbia government to enforce the Department of Energy and Environment’s December 29, 2023, final rule adopting California vehicle emission standards.

This section prohibits the District of Columbia from using any federal funds to enact or carry out laws prohibiting motorists from making right turns on red, including the Safer Streets Amendment Act of 2022 (D.C. Law 24-214).

This section prohibits the District of Columbia government from using any available funds to carry out title IX of the Fiscal Year 1997 Budget Support Act of 1996 (i.e., the D.C. needle exchange program intended to reduce HIV transmission among injection drug users).

This section repeals Section 5 of the Corrections Oversight Improvement Omnibus Amendment Act of 2022 (D.C. Law 24–344), which amended D.C. Official Code § 16–5505, and restores § 16–5505 to its pre-2022 form as if the amendment had not been enacted, with the repeal taking effect retroactively as of the 2022 Act's enactment.

This section prohibits the District of Columbia government from using any available funds to implement the Local Resident Voting Rights Amendment Act of 2022 (D.C. Law 24-344)—which authorizes non-citizen residents to vote in local elections—or to conduct activities related to enrolling or registering non-citizens on voter rolls for local elections.

This section authorizes an individual with a valid weapons carry permit from any U.S. state or territory to possess and carry a concealed handgun, magazine, and ammunition in the District of Columbia and areas governed by the Washington Metropolitan Area Transit Authority.

This section prohibits the use of any funds available for obligation or expenditure by the District of Columbia government to carry out the Comprehensive Policing and Justice Reform Amendment Act of 2022 (D.C. Law 24–345).

This section repeals §§102(a)(3) and 102(c)(1)(B) of the Youth Rehabilitation Amendment Act of 2018 (D.C. Law 22-197) and restores any provision of law amended by those sections to its pre-enactment status.

This section prohibits the obligation or expenditure of funds provided by this Act or available to the District of Columbia government under any authority to implement D.C. Law 25-305 (Insurance Regulation Amendment Act of 2024) or any rule or regulation promulgated pursuant to that Act.

This section prohibits the District of Columbia government from using funds provided by this Act or otherwise available to implement or enforce provisions of the Consumer Protection Procedures Act (D.C. Code § 28-3901 et seq.) against oil and gas companies for environmental claims.

This section prohibits the District of Columbia from using any available funds to carry out title I or title II of the Human Rights Sanctuary Amendment Act of 2022 (D.C. Official Code § 2–1461.01 et seq.). (As background, the act generally restricts use of District resources to assist federal enforcement actions deemed to infringe protected human rights, such as reproductive health care and LGBTQ+ rights.)

This section directs the Board of Governors of the Federal Reserve System to revise appendix C to part 225 of title 12, Code of Federal Regulations—the Small Bank Holding Company Policy Statement—to increase the consolidated asset threshold for qualifying small bank holding companies to $12 billion (from $3 billion). (As background, the policy statement allows qualifying small bank holding companies to simplify their capital structures (e.g., higher debt-to-equity ratios), pay dividends, and incur debt without prior Federal Reserve approval, thus reducing regulatory burdens.)